Executor Fees Calculator
South Africa
Statutory executor remuneration calculation under Section 51(1) of the Administration of Estates Act 66 of 1965. Maximum capital fee of 3.5% on the gross estate value, 6% income collection fee, VAT at 15% for registered vendors, and the Master of the High Court fee schedule.
Capital fee — maximum
3.5%
s51(1) excl. VAT
Income fee — maximum
6%
s51(1) post-death income
VAT on fees
15%
If executor is VAT vendor
Master's fee — maximum
R7,000
Estates Regulations
What are executor fees in South Africa?
Executor remuneration defined
Executor remuneration is the compensation payable to the person or entity appointed by the Master of the High Court to administer a deceased estate. The fee is governed by Section 51(1) of the Administration of Estates Act 66 of 1965 and is subject to a statutory maximum — executors may negotiate a lower fee but may not exceed the statutory cap without the express consent of all heirs and the Master.
The statutory maximum capital fee is 3.5% of the gross estate value, excluding VAT. On a R3,500,000 estate, this amounts to R122,500 before VAT. If the executor is a registered VAT vendor — which most professional executors, trust companies, and estate attorneys are — VAT at 15% is added, bringing the total capital fee to R140,875 on the same estate. The VAT is an estate expense, not a separate charge against the executor personally.
Where the executor collects income on behalf of the estate after the date of death — such as rental income, interest, or dividends — Section 51(1) allows a separate income collection fee of up to 6% on that income, also excluding VAT. This fee is entirely separate from the capital fee and is not capped by reference to the gross estate value.
In addition to the executor’s own remuneration, the estate must pay a Master of the High Court feewhen the estate is reported. This is a government levy on a sliding scale, capped at R7,000 for estates above a certain value. Both the executor fee and the Master’s fee are deductible administration costs under Section 4(c) of the Estate Duty Act when calculating estate duty.
Statutory calculator
Calculate executor fees
Total value of all estate assets at date of death. The 3.5% executor capital fee is calculated on this gross figure — it is not reduced by liabilities before the fee is applied. Use the same figure as the estate duty gross estate value.
Is the executor a registered VAT vendor?
Professional executors — trust companies, attorneys, and accountants — are typically registered VAT vendors and must add 15% VAT to their fee. A family member appointed as executor is usually not a VAT vendor. Toggle off if the executor is not VAT-registered — the fee shown will be VAT-exclusive.
Administration of Estates Act 66/1965 · s51(1) · Budget 2026/27
Awaiting calculation
Enter the gross estate value and click Calculate. Enable Detailed Mode to include the post-death income collection fee.
Calculation methodology
How executor fees are calculated — step by step
Establish the gross estate value
Administration of Estates Act 66/1965 — s51(1)
The 3.5% capital fee is calculated on the gross estate value — the total value of all estate assets at the date of death before any deductions. This is the same gross estate figure used in the estate duty calculation. Liabilities, spousal bequests, and other deductions do not reduce the base for the capital fee calculation. This is a common source of confusion: the executor fee base is gross, not net.
Calculate the capital fee at the statutory maximum
s51(1) — maximum 3.5% of gross estate value
Multiply the gross estate value by 3.5% to arrive at the maximum capital fee excluding VAT. This is a ceiling, not a floor — the executor and heirs can agree on a lower fee. In practice, the full 3.5% is typically charged for complex estates requiring significant administration time. For straightforward estates or where a family member acts as executor, lower rates are common.
Add VAT if the executor is a registered vendor
VAT Act 89/1991 — standard rate 15%
If the executor holds a VAT registration, they are required to charge VAT at 15% on their remuneration and remit it to SARS. The VAT is added to the fee and is an additional cost to the estate — it is not absorbed by the executor. A family member executor who is not VAT-registered cannot charge VAT. Adding VAT to fees when the executor is not registered is an offence under the VAT Act and can result in SARS penalties.
Calculate the income fee on post-death income
s51(1) — maximum 6% of income collected
If the executor received income on behalf of the estate after the date of death — rent from investment property, interest on savings, dividends from listed shares — a further fee of up to 6% of that income applies. This fee is charged separately from and in addition to the capital fee. It is not always applicable: many estates produce no post-death income if the administration is completed quickly. Add 15% VAT if the executor is a registered vendor.
Add the Master of the High Court fee
Administration of Estates Act — Regulations
The Master's fee is payable when the estate is first reported to the Master of the High Court. The fee follows a prescribed sliding scale set by regulation and is capped at R7,000 for estates above a threshold value. The Master's fee is not the executor's income — it is a government levy paid directly to the Master's office. It is, however, an administration cost borne by the estate and deductible for estate duty purposes.
Worked example
Estate of R5,500,000 — VAT vendor executor, rental income collected
This example shows a professional executor (VAT vendor) administering a R5,500,000 estate that produced R48,000 in rental income after the date of death. All figures are calculated at the statutory maximum rates.
Reference table
Master of the High Court fee schedule
The Master’s fee is a government levy charged when a deceased estate is reported. It is prescribed by regulation under the Administration of Estates Act and is not negotiable. The fee is paid by the estate and is deductible for estate duty purposes under Section 4(c).
| Gross estate value | Master’s fee | Example (R2M estate) |
|---|---|---|
| Below R250,000 | Section 18(3) — no full admin | Letters of Authority process |
| R250,000 – R399,999 | R600 flat | — |
| R400,000 and above | R600 + R200 per complete R100,000 above R400,000 | R600 + (16 × R200) = R3,800 |
| Maximum | R7,000 (reached at approx. R3,700,000+) | R7,000 (estates R5.5M+) |
Source: Administration of Estates Act 66/1965 — Regulations · Schedule of Fees · as at May 2026
Practitioner notes
Common mistakes in executor fee calculations
Mistake 1: Charging VAT when the executor is not a registered VAT vendor
Only VAT-registered vendors may levy VAT on their executor remuneration. A family member or non-registered individual acting as executor has no entitlement to charge VAT — doing so constitutes an offence under Section 58 of the VAT Act 89 of 1991 and exposes the executor to personal liability for the unlawfully collected VAT. Always verify VAT registration status before including VAT in the fee quotation. The SARS VAT vendor search at efiling.sars.gov.za can confirm registration.
Mistake 2: Calculating the capital fee on the net estate value instead of the gross
Section 51(1) is unambiguous: the capital fee is calculated on the gross estate value — the total value of all assets before any deductions for liabilities, spousal bequests, or estate duty. Some practitioners incorrectly apply the 3.5% to the net distributable amount (after debts are settled), which understates the maximum permissible fee. The distinction matters most in estates with large liabilities: on a R5,500,000 gross estate with R1,500,000 in debt, the fee is 3.5% of R5,500,000 (R192,500) — not 3.5% of R4,000,000 (R140,000).
Mistake 3: Omitting the income fee where applicable
Where the estate includes investment property, fixed-deposit accounts, or listed share portfolios, post-death income will accrue during the administration period — which often exceeds 12 months. The 6% income fee on this income is a legitimate statutory entitlement that many executors fail to include in their fee quotations. Omitting it reduces the executor’s compensation for the work of collecting and accounting for that income, and may also mean the estate duty deduction under Section 4(c) is understated.
Frequently asked questions
Executor fees — common questions
What is the executor fee percentage in South Africa?
The maximum capital fee is 3.5% of the gross estate value, excluding VAT, under Section 51(1) of the Administration of Estates Act 66 of 1965. If the executor is a registered VAT vendor, 15% VAT is added, making the effective ceiling 4.025% of the gross estate value inclusive of VAT. These are maximum rates — executors may negotiate lower fees with the heirs and the Master. The 3.5% rate has been the statutory cap since the original Administration of Estates Act and has not been revised recently.
Can an executor charge VAT on their fees in South Africa?
Only if the executor is a registered VAT vendor under the VAT Act 89 of 1991. Professional trust companies, estate attorneys, and accountants who administer estates as part of their business are typically VAT-registered and must levy VAT on their fees. A family member or friend appointed as executor is generally not a VAT vendor and cannot charge VAT. Adding VAT when not registered is an offence under the VAT Act. Always check VAT registration status on the SARS eFiling vendor search before quoting fees.
What is the Master of the High Court fee in South Africa?
The Master's fee is a government levy prescribed by regulation under the Administration of Estates Act. For estates valued between R250,000 and R399,999, the fee is R600 flat. For estates valued at R400,000 and above, the fee is R600 plus R200 for each complete R100,000 above R400,000, up to a maximum of R7,000. The R7,000 ceiling is reached when the gross estate value exceeds approximately R3,700,000. The Master's fee is an estate expense deductible under Section 4(c) of the Estate Duty Act.
Are executor fees deductible for estate duty purposes?
Yes. Both the executor's capital fee and income fee are deductible from the gross estate value as administration costs under Section 4(c) of the Estate Duty Act 45 of 1955. The Master's fee is similarly deductible. This means that on a R5,500,000 estate, the executor's fee and Master's fee (approximately R231,687 in the worked example above) reduce the net estate value used in the estate duty calculation, potentially reducing or eliminating the dutiable amount. Always include an accurate fee estimate when filing the REV267.
Can heirs dispute or reduce the executor's fee?
Yes. The 3.5% statutory maximum under Section 51(1) is a ceiling — heirs and the executor can agree on a lower fee. If heirs believe the fee is excessive relative to the work performed, they can raise an objection during the Liquidation and Distribution (L&D) account inspection period, which is 21 days after publication of the account. The Master of the High Court can reduce the fee if it is found to be unreasonable. Any agreed reduction must be documented and approved by the Master before distribution.
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Wandile Lokwe
FAIS Key Individual · CenturionAI (Pty) Ltd · 20 years South African financial services
This calculator encodes the executor remuneration rules exactly as they appear in Section 51(1) of the Administration of Estates Act 66 of 1965, the VAT Act 89 of 1991, and the Master’s fee schedule as at May 2026. The Master’s fee figures are sourced from the Regulations to the Administration of Estates Act.
Statutory quick reference
Administration of Estates Act 66/1965 · s51(1)
Capital fee — maximum
s51(1) of gross estate value
3.5%
Income fee — maximum
s51(1) of post-death income
6%
VAT on fees
VAT Act 89/1991 (if vendor)
15%
Effective cap (incl. VAT)
3.5% × 1.15 — VAT vendor
4.025%
Master's fee — minimum
Estates R250K–R399K
R600
Master's fee — maximum
Estates above ~R3.7M
R7,000
Master's fee step
Per complete R100K above R400K
+R200
Deductible for estate duty
s4(c) Estate Duty Act 45/1955
Yes
L&D inspection period
s35 AEA — heirs can object
21 days
Fee components
Capital fee
3.5% × gross estate value
+ VAT on capital fee
If VAT vendor
15% × capital fee
+ Income fee
Only if income collected
6% × post-death income
+ VAT on income fee
If VAT vendor + income
15% × income fee
+ Master's fee
Sliding scale — max R7,000
MEDIUM DISCLAIMER
Executor fee calculations are subject to negotiation with heirs and approval by the Master. Results are indicative of the statutory maximum — actual fees may differ.
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